The development of accounting in Europe in the era of scientific management: the Italian engineering conglomerate, Ansaldo, 1918-1940

Antonelli, Valerio, Boyns, Trevor ORCID: https://orcid.org/0000-0001-8056-8832 and Cerbioni, Fabrizio 2008. The development of accounting in Europe in the era of scientific management: the Italian engineering conglomerate, Ansaldo, 1918-1940. Accounting Historians Journal 35 (1) , pp. 49-81.

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Abstract

Utilizing archival materials, this paper examines the case of the Genoa-based firm, Ansaldo, which, by the early decades of the 20th century, had emerged as a major force in the inter-related fields of engineering, shipbuilding, and metal and steel manufacture in Italy. Following financial problems immediately after World War I and during the 1920s, the company was subsequently taken under the umbrella of the Italian State s financial holding unit, the Institute for Industrial Reconstruction (IRI), in the 1930s. Utilizing Lewin s theory of change as a framework for investigating change in management accounting, the paper examines the internal and external factors influencing the development of cost/management accounting at the company. These are also examined against the background of the development of scientific management, both in Italy and elsewhere.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Uncontrolled Keywords:	Ansaldo; Cost accounting; Industrial management; Europe
Publisher:	The Academy of Accounting Historians
ISSN:	0148-4184
Related URLs:	http://umiss.lib.olemiss.edu:82/record=b...
Last Modified:	21 Oct 2022 08:57
URI:	https://orca.cardiff.ac.uk/id/eprint/34915

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